Mobile home titles in Mississippi

Mississippi titles a manufactured or mobile home through the Department of Revenue and taxes it as personal property until it is affixed to owned land and converted to real property. The information below describes how the law generally works; anyone with a specific title or tax question should consider consulting a licensed attorney in Mississippi.

What the statute says

A manufactured or mobile home is titled by the Mississippi Department of Revenue under the state's motor-vehicle title law (Miss. Code Title 63, Chapter 21), and ownership transfers through the certificate of title. For taxation, a home on a rented lot is taxed as personal property through the county, while a home affixed to land the owner owns is taxed as part of the real property; the mobile/manufactured home tax and affixation provisions are in Miss. Code Title 27, Chapter 53, including §27-53-15 on treating an affixed home as real property. When a home is permanently affixed to the owner's land and the required affidavit is recorded, the certificate of title can be cancelled so the home becomes part of the real estate.

How it works in general

A Mississippi manufactured home starts as titled personal property: the owner holds a Department of Revenue certificate of title, and a sale transfers that title. While the home sits on a rented lot it is taxed as personal property by the county. When the owner permanently affixes the home to land they own and records the required affidavit, the title can be cancelled so the home becomes part of the real estate, conveyed and taxed with the land. The certificate of title, the affixation affidavit, and the county tax records are the key documents.

Common scenarios

General examples Mississippi residents commonly encounter:

• A home sits on a rented lot. It is titled personal property and taxed as personal property by the county (Miss. Code title 63, ch. 21; title 27, ch. 53).
• An owner affixes the home to land they own. Recording the affidavit lets the home be treated as real property (Miss. Code §27-53-15).
• A home changes hands. Ownership transfers by reassigning the Department of Revenue certificate of title.

Other authorities that may apply

The motor-vehicle title law (Miss. Code Title 63, Chapter 21) governs titling through the Department of Revenue; the mobile/manufactured home tax and affixation provisions (Miss. Code Title 27, Chapter 53) govern taxation and conversion, administered with the county. The home is built to the federal HUD code, and the certificate of title, the affixation records, and any financing documents also control.